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Town of Frankfort – Justice Court Operations (2022M-16)
Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-2022-16.pdfCity of Mount Vernon - Non-Payroll Disbursements (2021M-163)
Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for these disbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2021-163.pdfTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly … goals or other criteria while assessing material aspects of the proposed projects prior to approving them. The Board … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectLow-Income Housing Trust Fund Program (Follow-Up)
… as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance Law, the Housing Trust Fund … development, revitalization, and preservation of low-income housing; the development and preservation of businesses; the creation of job opportunities; and the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water … January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has … The purpose of our audit was to review the Dover Ridge sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Marion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2020 Results
This snapshot highlights the results for all counties, cities, towns and villages that filed reports for local fiscal years ending (FYE) in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-municipalities-fiscal-year-2020-results.pdfOpinion 2008-4
… district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ … charge for use of a park within a park district by all persons other than inhabitants and taxpayers of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Raquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfSurvivor's Benefit Program - Eligibility of Retired Employee for Survivor's Benefit (RS6355)
For NYSLRS employers to determines the eligibility of a retired employee for a survivor’s benefit.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6355.pdfDivision of Housing and Community Renewal Bulletin No. DH-109
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues … 15, 2020. OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseVillage of Ocean Beach – Credit Card Usage (2022M-206)
… purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Omnibus Procurement Amendments
… (Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Omnibus Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… (Rules-Peoples-Stokes) / S.7893 (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The … practices and did not complete timely and accurate annual and monthly financial reports. As a result, the City … fund cash was overstated by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Average Estimated Costs for County and Town Special Improvement Districts
Please find attached a listing of the average estimated cost thresholds.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/average-estimated-costs.pdf